Costs To Obtain Or Fulfil Contracts With Customers Costs Incurred For External Processing Expense Relating To Short term Leases And Low value Assets For Which Recognition Exemption Has Been Used And Royalty Expense Provisions And Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss Land Buildings Property Plant And Equipment Contributions Of Non controlling Interests Other Reserves And Retained Earnings Result Of Jointly Controlled Entity Adjustments For Increase Decrease In Provisions For Inventory Write downs Adjustments For Decrease Increase In Contract Assets And Contract Liabilities Adjustments For Decrease Increase In Other Assets And Other Liabilities Purchase Of Land Buildings Property Plant And Equipment And Intangible Assets Proceeds From Sales Of Land Buildings Property Plant And Equipment And Intangible Assets Classified As Investing Activities Finance Income Received Classified As Investing Activities Finance Costs Paid Classified As Financing Activities Other Reserves And Retained Earnings